On May 28, 2021, Pesky Corporation acquired all of the outstanding common stock of Harman, Inc., for $440 million. The fair value of Harman's identifiable tangible and intangible assets totaled $526 million, and the fair value of liabilities assumed by Pesky was $160 million. Pesky performed a goodwill impairment test at the end of its fiscal year ended December 31, 2021. Management has provided the following information: Fair value of Harman, Inc. Fair value of Harman's net assets (excluding goodwill) Book value of Harman's net assets (including goodwill) $ 420 million 370 million 434 million Required: 1. Determine the amount of goodwill that resulted from the Harman acquisition. 2. Determine the amount of goodwill impairment loss that Pesky should recognize at the end of 2021, if any. 3. If an impairment loss is required, prepare the journal entry to record the loss. Complete this question by entering your answers in the tabs below. Req 1 and 2 Req 3 Determine the amount of goodwill that resulted from the Harman acquisition and the amount of goodwill impairmen Pesky should recognize at the end of 2021, if any. (Negative amounts should be indicated by a minus sign. Enter yo answers in millions (i.e., 10,000,000 should be entered as 10)). Goodwill million Goodwill impairment loss million